Roy Services had completed all its journal entries for the month of March 2022 and posted them to the general ledger. Based on the ledger balances, an unadjusted trial balance has been prepared.

Roy Services Unadjusted Trial Balance March 31, 2022
Account Titles	DR	CR
Cash	$32,920
Accounts Receivable	$9,400
Prepaid Rent	$1,680
Equipment	$14,160
Accounts Payable		$24,450
Unearned Revenue		$4,830
Bank Loan		$2,410
Roy, Capital		$18,191
Service Revenue		$25,730
Interest Expense	$81
Insurance Expense	$1,410
Salaries Expense	$8,150
Telephone Expense	$180
Travel Expense	$7,630
Total	$75,611	$75,611

The following adjustments must be made at the end of March.

Mar 31	The balance of prepaid rent represents a 12-month lease; one month has been used.
Mar 31	Depreciation of equipment for the month is $370.
Mar 31	Roy Services has earned $1,100 that was previously unearned.

Required

Create the journal entries for the adjustments.

Do not enter dollar signs or commas in the input boxes.

Round your answers to the nearest whole number.

Date	Account Title and Explanation	Debit	Credit
2022
Mar 31	AnswerRoy, CapitalRoy, WithdrawalsAccounts PayableAccounts ReceivableAccumulated DepreciationCashDepreciation ExpenseEquipmentInsurance ExpenseInterest ExpenseInterest PayablePrepaid InsurancePrepaid RentRent ExpenseSalaries ExpenseService RevenueTelephone ExpenseTravel ExpenseUnearned Revenue	Answer
	AnswerRoy, CapitalRoy, WithdrawalsAccounts PayableAccounts ReceivableAccumulated DepreciationCashDepreciation ExpenseEquipmentInsurance ExpenseInterest ExpenseInterest PayablePrepaid InsurancePrepaid RentRent ExpenseSalaries ExpenseService RevenueTelephone ExpenseTravel ExpenseUnearned Revenue		Answer
	To expense one month of rent
Mar 31	AnswerRoy, CapitalRoy, WithdrawalsAccounts PayableAccounts ReceivableAccumulated DepreciationCashDepreciation ExpenseEquipmentInsurance ExpenseInterest ExpenseInterest PayablePrepaid InsurancePrepaid RentRent ExpenseSalaries ExpenseService RevenueTelephone ExpenseTravel ExpenseUnearned Revenue	Answer
	AnswerRoy, CapitalRoy, WithdrawalsAccounts PayableAccounts ReceivableAccumulated DepreciationCashDepreciation ExpenseEquipmentInsurance ExpenseInterest ExpenseInterest PayablePrepaid InsurancePrepaid RentRent ExpenseSalaries ExpenseService RevenueTelephone ExpenseTravel ExpenseUnearned Revenue		Answer
	To depreciate equipment
Mar 31	AnswerRoy, CapitalRoy, WithdrawalsAccounts PayableAccounts ReceivableAccumulated DepreciationCashDepreciation ExpenseEquipmentInsurance ExpenseInterest ExpenseInterest PayablePrepaid InsurancePrepaid RentRent ExpenseSalaries ExpenseService RevenueTelephone ExpenseTravel ExpenseUnearned Revenue	Answer
	AnswerRoy, CapitalRoy, WithdrawalsAccounts PayableAccounts ReceivableAccumulated DepreciationCashDepreciation ExpenseEquipmentInsurance ExpenseInterest ExpenseInterest PayablePrepaid InsurancePrepaid RentRent ExpenseSalaries ExpenseService RevenueTelephone ExpenseTravel ExpenseUnearned Revenue		Answer
	To recognize unearned revenue now earned